Swifty Company produces and sells automobile batteries, the heavy-duty HD-240. The 2027 sales forecast is as follows. Quarter HD-240 1 2 3 4 4,100 5,740 6,560 8,200 The January 1, 2027, inventory of HD-240 is 1,640 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2028 are expected to be 25% higher than sales in the same quarter in 2027. Prepare quarterly production budgets for each quarter and in total for 2027.

Swifty Company produces and sells automobile batteries, the heavy-duty HD-240. The 2027 sales forecast is as follows. The January 1, 2027, inventory of HD240 is 1,640 units. Management desires an ending inventory each quarter equal to 40% of the next quarter's sales. Sales in the first quarter of 2028 are expected to be 25% higher than sales in the same quarter in 2027. Prepare quarterly production budgets for each quarter and in total for 2027. Production Budget For the Yeas Ending December 31, 2027 Product HD-240 Quarter 2 3 4 Year Production Budget For the Year Ending December 31, 2027 Product HD-240 Quarter 1 Expected Unit Sales Add Desired Ending Finished Goods Units * Total Required Units Required Production Units 2 4100 5740